SMITHKLINE BEECHAM CONSUMER BRANDS LTD vs. COMMISSIONER OF INCOME TAX PATIALA

3) of Income Tax Act DEEPAK BISSYAN 2025.12.01 11:06 I attest to the accuracy and integrity of this document ITR-62 to 69-1995 -3- 1961 (for short, “1961 Act”). The AO disallowed few expenses as well as assessed closing stock at the value different from value declared by assessee. The matter reached Tribunal through First Appellate Authority